2010 Instructions for Schedule A (Form 1040)

2010

Use Schedule A (Form 1040) to figure your itemized deductions.
In most cases, your federal income tax will be less if you take the larger of
your itemized deductions or your standard deduction.

If you itemize, you can deduct a part of your medical and dental
expenses and unreimbursed employee business expenses, and amounts you paid for
certain taxes, interest, contributions, and miscellaneous expenses. You can also
deduct certain casualty and theft losses.

If you and your spouse paid expenses jointly and are filing separate
returns for 2010, see Pub. 504 to figure the portion of joint expenses that you
can claim as itemized deductions.

Do not include on Schedule A items deducted elsewhere, such
as on Form 1040 or Schedule C, C-EZ, E, or F.

You can no longer deduct certain state and local sales and excise
taxes paid for a 2010 purchase of a new motor vehicle. However, if you paid
these taxes in 2010 for a new motor vehicle you purchased in 2009, you may still
be able to deduct these amounts. See the instructions for line 7.

The provision that excludes up to $100,000 of qualified charitable
distributions from income has been extended. If you elect, a qualified
charitable distribution made in January, 2011, will be treated as made in 2010.
For more details, see Pub. 590.

The 2010 rate for use of your vehicle to get medical care is
16.5 cents a mile. The 2010 rate for use of your vehicle to do volunteer work
for certain charitable organizations is still 14 cents a mile.

If you paid for repairs to your personal residence or household
appliances because of corrosive drywall that was installed between 2001 and
2008, you may be able to deduct on line 20 those amounts paid. See Form 4684 and
its instructions for details.